РАЗВИТИЕ МЕТОДОЛОГИИ КОНТРОЛЛИНГА КАК ИНСТРУМЕНТА УПРАВЛЕНИЯ ОРГАНИЗАЦИЕЙ

Abstract

Controlling is one of the relatively new economic tools for organizations used in management. The emergence of controlling was due to the integration of the country’s economy into the international economic community, bringing domestic business rules in line with international requirements, reforming accounting and reporting systems, and overall harmonization of the national economy with the economies of developed countries. The inevitable consequence of the «relative novelty» of controlling is not its established methodology.A s a result of the conducted research, authors have identified a difference in the existing points of view on principles, functions and methods of controlling, i.e. basic methodological elements that create the basis for using controlling as a tool for managing the activities of the organization.